399 Employment-related loans: interest treated as paid
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

399  Employment-related loans: interest treated as paid

(1)     This section applies if—

(a)     an amount consisting of, or including, an amount representing the benefit of a loan (“a taxable amount”) counts as employment income of an individual in a tax year under section 394(1), or

(b)

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